Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
2,666 matching statutes
United States — Tennessee
1 provisions
A corporation in a municipality with an urban brownfield redevelopment project may prepare and submit an economic impact plan, but the taxes allocated under an approved plan can only be used for permitted redevelopment purposes.
United States — Tennessee
1 provisions
County mutual insurance companies must pay premium tax, and companies writing fire insurance or fire-covered lines must pay additional taxes. Quarterly tax payments are due on specified dates, and failures can trigger interest and penalties.
United States — Tennessee
1 provisions
This section lists income-tax exemptions and exclusions for certain amounts, ages, taxpayers, income sources, and entities.
United States — Tennessee
1 provisions
This section sets how interest is added to late or deficient tax payments and when interest applies to refunds or credits.
United States — Tennessee
1 provisions
When a new municipality incorporates, the county or counties keep the tax revenue from the area until July 1 after incorporation, unless the incorporation takes effect on July 1. The municipality must notify the department of revenue before the incorporation becomes effective.
United States — Tennessee
1 provisions
The commissioner must examine filed returns promptly, determine the correct tax, and may request information from any person when needed.
United States — Tennessee
1 provisions
Most of the tax proceeds must go to the highway fund, with smaller amounts going to the general fund and specified monthly distributions to local governments.
United States — Tennessee
1 provisions
People, groups, or corporations that violate § 67-5-2301 become personally and primarily liable for delinquent taxes, interest, and penalties.
United States — Tennessee
1 provisions
A voter petition can initiate a tax-levying resolution or ordinance, but it must be addressed, signed by enough registered voters, and filed with the correct local official.
United States — Tennessee
1 provisions
This section creates a tax administration fund and directs certain tax administration money and expenses into and out of that fund.
United States — Tennessee
1 provisions
If the county trustee and county mayor do not hire an attorney and start delinquent tax collection suits on time, the district attorney general must act; a court may also remove a delinquent tax attorney after five years of delay unless the delay is satisfactorily explained.
United States — Tennessee
1 provisions
Taxes assessed for counties, towns, and cities become a first lien on the property from January 1 of the assessment year and then become due and delinquent like other ad valorem taxes.